Faculty of Economic and Management Sciences
School of Financial Sciences
Department of Taxation
Research articles in refereed specialist journals
Journal Title
Oberholzer R: 2008. Attitudes of South African taxpayers towards taxation: A pilot study. Accountancy Business and the Public Interest, 7 (1), pp 44-69, Full Text
Oberholzer R, Coetzee SA: 2008. Teachers and perceptions. Accountancy SA, / Feb, pp 8-9, Full Text
Stark K: 2008. Is the Granting of an Interest-free Loan for Tax Planning Purposes from the Lender's Perspective Under Threat?. De Jure, 1 (41), pp 174-187, Full Text
de Swardt RD: 2008. Do share-based payments made for the procurement of services qualify as expenditure actually incurred?. De Jure, 3 (41), pp 475-492, Full Text
Smulders SA, Stiglingh M: 2008. Research findings: The Progress of SARS on its Service Quality Journey. Journal of Public Administration, 43 (4) / Dec, pp 607-628, Full Text
Smulders SA, Stiglingh M: 2008. Annual tax compliance costs for small businesses: A survey of tax practitioners in South Africa. South African Journal of Economic and Management Sciences (SAJEMS), 11 (3) / Sep, pp 354-371, Full Text
Oberholzer R, De Kock D, Walker KM: 2008. Routes of persuasion utilised in the advertising appeals of the South African Revenue Service among taxpayers in Gauteng, South Africa. Southern African Business Review, 12 (2), pp 23-48, Full Text
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